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1.
Mari Huhtala Taru Feldt Anna-Maija Lämsä Saija Mauno Ulla Kinnunen 《Journal of Business Ethics》2011,101(2):231-247
The present study had two major aims: first, to examine the construct validity of the Finnish 58-item Corporate Ethical Virtues
scale (CEV; Kaptein in J Org Behav 29:923–947, 2008) and second, to examine whether the associations between managers’ perceptions of ethical organisational culture and their
occupational well-being (emotional exhaustion and work engagement) are indirectly linked by ethical strain, i.e. the tension
which arises from the difference in the ethical values of the individual and the organisation he or she works for. The sample
consisted of 902 managers from different organisations, in middle and upper management levels, aged 25–68 years. The results
of the confirmatory factor analysis (CFA) provided support to the hypothesised eight-factor structure of the CEV scale; i.e.
the scale contained the factors of clarity, congruency of supervisors, congruency of senior management, feasibility, supportability,
transparency, discussability and sanctionability. In addition, it emerged from the CFAs that the high intercorrelations of
these factors can be explained by the second-order factor of ethical culture. The managers’ perceptions of the ethical culture
prevailing in their organisations were associated with their occupational well-being both directly (high-work engagement)
and indirectly via a low level of ethical strain (low-emotional exhaustion). Thus, the findings indicated that the ethical
culture of organisations plays a major role in managers’ occupational well-being. 相似文献
2.
Bjarne S. Jensen Ulla Lehmijoki Elena Rovenskaya 《Review of Development Economics》2015,19(2):221-243
Multisector growth (MSG) models are dynamic versions of computable general equilibrium (CGE) models. Non‐homothetic preference (utility) functions are required for the evolution of factor allocations and industrial structures in accordance with consumption expenditure patterns implied by the non‐unitary income elasticities observed in all budget data since Engel in the 1850s. But comparative static general equilibrium solutions and particularly solving the dynamics of MSG models require explicit specifications of all demand and cost (price) functions. On the demand side, the constant differences of elasticity of substitution (CDES) non‐homothetic indirect utility functions and Roy's identity provide the explicit Marshallian demand functions and budget shares. Sectorial constant elasticity of substitution (CES) cost functions and Shephard's lemma provide the explicit relative commodity price functions and the sectorial cost shares and capital–labor ratios. Walrasian equilibria are given by one equation and the multisector dynamics by three differential equations. Benchmark solutions are given for three cost regimes of a 10‐sector MSG model. History patterns of industrial/allocational evolutions are recognized. 相似文献
3.
Using data for a sample of listed Finnish firms for 1995–97 this paper examines the coincidence of reported cash flows with corresponding cash flows estimated from income statement and balance sheet data. The issue is important in light of prior empirical studies that have analysed the properties and usefulness of cash flow information derived from income statements and balance sheets. In addition, financial analyses of firms not disclosing cash flow statements are implicitly based on the assumption that income statements and balance sheets are useful in producing unbiased and efficient estimates of cash flows. The overall findings indicate that reported cash flows do not always articulate with income statements and balance sheets and that non-articulation can be observed in cash flows from operating, investing and financing activities. The differences between reported and estimated cash flows prove to be mostly random. The findings on cash flows from operating activities indicate that differences attributable to operating income and working capital are partially countervailing. The findings also suggest that the differences do not materially affect firms' relative rankings based on financial ratios. A detailed analysis of an individual company indicates that differences arising from the allocation of short-term liabilities to operating and financing activities can be important. Overall, the results call for the refinement of the standards and guidelines of cash flow reporting practices. 相似文献
4.
Theory of role modelling in organizations addresses the contents of role models, while the process of modelling has received little attention. In this paper, this gendered process is scrutinized from a constructionist perspective. Modelling starts with a comparison between an image of oneself with that of a person who serves as a proto-model; continues with idealization and/or composition of the traits of proto-models resulting in an image of a role, and ends with a comparison between such an image and an image of oneself, leading to directives for action. People do not model their behaviour on real persons, but on mental constructs they make loosely inspired by actual people. This conclusion forms a new argument against tokenism: it is never enough to employ one woman, as proto-models must be many and varied. 相似文献
5.
One of the greatest puzzles in demographic history is why in the rich and urbanized England, fertility declined much later than in the poor and rural France. We consider the effects of a land reform on demographic growth by a family-optimization model where relative per capita wealth generates social status and welfare. We show that tenant farming is the major obstacle to escaping the Malthusian trap with high fertility and low productivity. A land reform provides peasants with higher returns for their investments, inducing them to increase their productivity and status rather than their family size. Consequently, the population growth rate slows down, but the productivity of land increases. 相似文献
6.
The Information Content of Cash Flows and the Random Walk: Evidence from the Helsinki Stock Exchange
Using a sample from the Helsinki Stock Exchange, this paper examines whether observed market reactions to unexpected cash flows are sensitive to the random walk assumption of cash flow behaviour. We consider the random walk (with drift) model commonly used in related literature, and we consider cash flow expectations generated with individually estimated parsimonious univariate time series models and an index model. Market reactions to unexpected cash flows are indiscernible under the random walk assumption, while significant market reactions are found when expectations of cash flows are measured with models which better capture their time series properties. Prior studies that rely on the random walk assumption have probably been biased against finding a significant market reaction to cash flow information. 相似文献
7.
Päivi Karhunen Irina Olimpieva Ulla Hytti 《Entrepreneurship & Regional Development》2013,25(5-6):544-566
AbstractThis paper investigates the identity work of science-based entrepreneurs in two very different country contexts: Finland and Russia. Building on the literature investigating role identities, we first analyse the identification of individuals with the roles of a scientist and an entrepreneur; and second, how individuals manage the boundary between these two roles. Methodologically, we take a narrative approach, which regards life stories as identity constructions. Our empirical data consist of 23 biographical interviews with science-based entrepreneurs that are inductively analysed. Our findings show that the Russian informants considered being a scientist a salient part of their self-identification, distanced themselves from the role of an entrepreneur, and set discursive boundaries to segment the two roles. For the Finnish informants, identification with the professional roles as a scientist or as an entrepreneur was less salient for the personal identity as they make a clear distinction between ‘what one does’ and ‘who one is’. They also view the two roles as integrated rather than segmented, and have no significant need to justify the border-crossing between them. Our contribution is in demonstrating how science-based entrepreneurs’ identity work is influenced by importance and meanings attached to different work roles, and how these are contextualised. 相似文献
8.
The study compared the importance of spending time in interacting with nature to other leisure activities regarding recovery from work demands. In addition, a multiple mediation model between time spent in interacting with nature and need for recovery through four mediators was tested. Employees of five organizations answered a questionnaire (N = 527). Exercise and being outdoors during free-time was evaluated as the most effective activity for recovery from work stress, and the time spent in interacting with nature was mentioned as second in importance. Time spent in exercise and being outdoors, life satisfaction, and relaxation mediated significantly the relationship between time spent in interacting with nature and need for recovery from work. 相似文献
9.
We explore a relation between expected returns and idiosyncratic risk in Russia. Investors in the Russian stock market cannot fully diversify their portfolios due to transaction costs, information gathering and processing costs, and shortcomings in investor protection. This implies that investors demand a premium for idiosyncratic risk. We estimate the price of idiosyncratic risk using MIDAS regressions and a cross section of Russian industry portfolios. We find that idiosyncratic risk is economically significant and commands a negative (positive) premium, on average, of 10.0% (8.0) per year before (after) the global financial crisis in 2008. The results remain unaffected after controlling for global pricing factors and return reversal. 相似文献
10.
Taking modern television travel cookery series as a starting point, the article investigates the cultural significance of food and place in visual culture. The examples are, respectively, The Keith Floyd Cookery Collection: Floyd Around The Med [2000. BBC DVD, 2007] and The Hairy Bikers Cookbook Series 1 & 2 [BBC DVD, 2006]. The series illustrate the strong connection between travel, food and place in tourist consumer culture, as well as the way motion and emotion are related to sensuous and digestive aspects of touristic food. The series also illustrate the emblematic connection between food and the media in which aesthetical, cultural and symbolic values are related to the way food is mediatised. The main argument is that cooking television series produce haptic images of place and food that include a specific sensuous and emotional relation between screen and viewer. The haptic imagery is reflected in popular visual culture and tourism as well as in art history and aesthetics. 相似文献